FAC Explorer

Audit 415065

FY End
2025-09-30
Total Expended
$3.77M
Findings
4
Programs
1
Organization: Booth Manor, Inc. (IN)
Year: 2025 Accepted: 2026-10-19
Auditor: COMER NOWLING AND ASSOCIATES PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1240670 2025-001 Material Weakness Yes P
1240671 2025-002 Material Weakness Yes P
1240672 2025-003 Material Weakness Yes P
1240673 2025-004 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $256,407 Yes 0

Contacts

Name Title Type
WGYLFFQSMW33 Kristen Brock Auditee
3172242001 Gregory Nowling Auditor
No contacts on file

Notes to SEFA

Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited to reimbursement. Pass-through identifying numbers are presented where available.

Finding Details

Finding 2025-001
The required deposit for the year ended September 30, 2025 was not made to the residual receipts account.
Finding 2025-002
Monthly deposits totaling $18,000 should have been made to the replacement reserve during 2024. After the change in management in prior year, deposits were not made. Only $15,000 of deposits were made during the year prior to the change in management. Monthly deposits totaling $18,000 should have been made to the replacement reserve during 2025. After the change in management company during the current year, no deposits were made.
Finding 2025-003
Withdrawals from the replacement reserve were made without HUD approval.
Finding 2025-004
The audited financial statements for the fiscal year-end September 30, 2025 were not filed into the REAC system within 90 days after the year-end.